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2013 (10) TMI 661 - AT - Central ExciseCENVAT Credit - Eligibility to avail CENVAT Credit of Service Tax paid by the telephone service provider of the landlines which are installed at the residence of employee – Held that:- There was no reason to deny such credit to the assessee, as the employees in whose residences the telephone lines are installed are undisputedly were working employees of the assessee - Following M/s SEMCO ELECTRIC PVT LTD (UNIT-II) Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2011 (6) TMI 238 - CESTAT, MUMBAI] and H. E. G. LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2010 (10) TMI 357 - CESTAT, NEW DELHI ] - the order denying the CENVAT Credit to the appellant is unsustainable and liable to be set aside – Order set aside – Decided in favour of Assessee.
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